The definition of ‘accounts' in FA98/SCH18/PARA3 (formerly
TMA70/S11) does not include the reports of the directors and the
auditors.
Paragraph 3 (formerly TMA70/S11 (1)), however, entitles the
Revenue to requires the company to deliver relevant reports and the
notice to deliver (form CT603/CT203) states that the reports of the
directors and the auditors are required under this heading in
relation to companies incorporated under the Companies Act.
